If you’re working as a subcontractor under the Construction Industry Scheme (CIS), there’s a good chance you’re paying more tax than you need to. Contractors deduct tax at source, often before accounting for your real costs. The good news is you can claim those costs back – and it can make a big difference to your refund. To make the process easier, our CIS tax refund service is designed to help you claim everything you’re entitled to without the stress.
So, what CIS expenses can you claim in 2025? Let’s break it down.
The top 10 CIS expenses you can claim
- Tools and equipment – drills, hammers, saws, machinery, and repair costs.
- Protective clothing and uniforms – safety boots, helmets, hi-vis, but not everyday clothes.
- Mileage and travel – car mileage (45p/25p rates), train or bus fares, taxis for site work.
- Fuel and vehicle running costs – insurance, servicing, MOT, and road tax if mainly work-related.
- Parking fees and tolls – congestion charges, toll bridges, and worksite parking.
- Accommodation and subsistence – hotels and meals when working away at temporary sites.
- Insurance policies – public liability, tool insurance, and other work-related cover.
- Training and certification – CSCS cards, health and safety courses, and specialist tickets.
- Professional fees and admin costs – accountants, bookkeeping software, and bank charges.
- Phone and internet bills – work-related share of calls, data, and broadband.
Everyday costs explained
Tools, equipment, and protective clothing are the most common expenses. If you replace a drill, buy new safety boots, or renew a CSCS card, these all qualify as allowable costs. Travel also makes a big impact – mileage claims or public transport fares can add up over the year. For more detail on how this ties into refunds, check out our guide on CIS refunds explained.
Why record keeping matters
Keeping receipts, invoices, and mileage logs is essential. HMRC may ask for proof, and while digital copies are fine, clear records keep you safe. Tax2u’s platform makes uploading and tracking these expenses simple, saving you time and reducing errors.
Quick FAQs on CIS expenses
- Can I claim lunch every day? Only when travelling to a temporary workplace or working away.
- What if I buy a new van? Yes, vans and vehicles used for work can be claimed under capital allowances.
- Do I need receipts? Yes. While bank statements can sometimes help, receipts are safest.
- Can I backdate claims? Yes, if expenses fall within the relevant tax year rules.
For more answers, see our full CIS FAQs hub.
Final word
Understanding which CIS expenses you can claim in 2025 ensures you don’t pay more tax than necessary. From tools to training, mileage to insurance, every expense adds up to a bigger refund.
Want to make sure you don’t miss anything? Start your CIS tax refund with Tax2u today.